For a start, it may be doubled in bookkeeping (5)
I believe the answer is:
entry
'for a start' is the definition.
(entry is a kind of start)
I don't understand how the remainder of the clue works.
Can you help me to learn more?
(Other definitions for entry that I've seen before include "field" , "List of candidates" , "Record - number of contestants" , "Doorway" , "The act of going in" .)